Policy Documents : Administrative

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Revenue Information Bulletins

Revenue Information Bulletins (RIB) are informal statements of information issued for the public and employees of the Louisiana Department of Revenue that are general in nature. RIBs are used to announce general information that the department believes to be useful in complying with the laws administered.

Number Title Date Issued
14-005 Louisiana Tax Credit Registry 12/30/2013
14-002 2014 Judicial Interest Rate to be Paid on Refunds 01/01/2014
14-001 2014 Interest Rate Collected on Unpaid Taxes 01/01/2014
13-021 Louisiana Tax Credit Registry Transfer Notices and Fees 09/11/2013
13-017 Act 421 Louisiana Tax Delinquency Amnesty Act of 2013 08/01/2013
13-007 Phase-out of Audit Protest Bureau 01/17/2013
13-002 2013 Judicial Interest Rate to Be Paid On Refunds 12/21/2012
13-001 2013 Interest Rate Collected on Unpaid Taxes 12/21/2012
12-010 Act 171 Sampling and Managed Audits 01/04/2012
12-002 2012 Judicial Interest Rate to be Paid on Refunds 01/04/2012
12-001 2012 Interest Rate Collected on Unpaid Taxes 01/04/2012
11-008 Formation of the LDR Advisory Council 04/08/2011
11-002 Concerning the Interest Rate To Be Paid On Refunds and Credits 12/08/2010
11-001 Concerning the interest rate to be applied to unpaid taxes. 12/08/2010
10-024 Temporary Suspension of PLR Service 10/01/2010
10-013 Concerning the Prohibition of Ex Parte Communications Related to Matters Handled by the Audit Protest Bureau (6/29/2010) 06/29/2010
10-002 2010 Judicial Interest Rate to Be Paid on Refunds 12/21/2009
10-001 2010 Interest Rate Collected on Unpaid Taxes 12/21/2009
09-057 LDR Ceases Issuing Contractor Certifications 12/29/2009
09-012 Withholding Tax Formulas Effective July 1, 2009 05/06/2009
09-002 2009 Judicial Interest Rate to Be Paid on Refunds 01/01/2009
09-001 2009 Interest Rate Collected on Unpaid Taxes 12/19/2008
08-031 Filing and Payment Extensions Following Hurricane Ike 09/18/2008
08-030 Withholding by Employers Following Hurricane Ike 09/18/2008
08-029 Filing Extensions for Businesses Following Hurricane Ike 09/17/2008
08-028 Filing Extensions for Licensed Vehicle Dealers Following Hurricane Gustav 09/11/2008
08-027 Timing of Federal Casualty Loss Deductions Following Hurricane Gustav 09/08/2008
08-026 Filing Extensions for Businesses Following Hurricane Gustav 09/08/2008
08-025 Withholding by Employers Following Hurricane Gustav 09/08/2008
08-024 Filing and Payment Extensions Following Hurricane Gustav 09/08/2008
08-002 2008 Judicial Interest Rate to Be Paid on Refunds 12/14/2007
08-001 2008 Interest Rate Collected on Unpaid Taxes 12/14/2006
07-033 Concerning the Acceptance by the Department of Revenue of Signatures on Documents That Are Faxed or Emailed to the Department 10/15/2007
07-032 Tax Relief for Victims of Tropical Storm Erin in Texas 10/12/2007
07-011 Signatures Required to Execute Binding Agreements 03/27/2007
07-009 Louisiana Adopts IRS Filing and Payment Extensions for Certain Returns and Estimated Payments 03/27/2007
07-008 Louisiana Adopts IRS Filing and Payment Extensions for Parishes Affected by February Tornados 03/08/2007
07-007 Offer in Compromise Program Revised 01/29/2007
07-002 2007 Judicial Interest Rate to Be Paid on Refunds 12/21/2006
07-001 2007 Interest Rate Collected on Unpaid Taxes 12/21/2006
06-032 Louisiana adopts additional filing and payment extensions for businesses following Hurricanes Katrina 09/01/2006
06-014-A Revenue Information Bulletin No. 06-014-A—Interest Waiver and Filing Extensions Following Disasters 02/24/2006
06-012 Signatures Required to Execute Binding Agreements 02/16/2006
06-005 2006 Judicial Interest Rate To Be Paid On Refunds 12/13/2005
06-001 2006 Interest Rate Collected on Unpaid Taxes 12/13/2005
05-017 Contact Information for Tax Practitioners Relocated Due to Hurricane Katrina 09/02/2005
05-014 Contact Information for Litigation and Audits Affected by Hurricane Katrina 09/02/2005
05-002 2005 Judicial Interest Rate To Be Paid On Refunds 12/15/2004
04-002 2004 Judicial Interest Rate To Be Paid On Refunds 01/01/2004
03-002 2003 Judicial Interest Rate To Be Paid on Refunds 01/01/2003
02-005 Termination of Tax Compact with Coushatta Tribe of Louisiana. 04/05/2002
02-002 2002 Judicial Interest Rate To Be Paid On Refunds 01/10/2002

Revenue Rulings

Revenue Rulings (RR) are a type of declaratory ruling written to apply principles of law and a statement of the department’s position to specific sets of facts. Revenue Rulings are binding on the department until superseded or modified by subsequent change in statute, regulation, declaratory ruling, or court decision.

Number Title Date Issued
13-005 Treatment of Tax Credits on Prescribed Periods 06/18/2013
05-002 Prescription of Tax Refunds or Credits 06/02/2005
04-007 Application of 2001 Amendment to La. R.S. 47:1580(C) Regarding Interruption of Prescription 10/13/2004
02-016 Tax Clearance Required for Lottery Retailer’s License and Lottery Vendor Contract; Exception Provided for Items under Formal Appeal. 10/10/2002
02-011 Admissibility of Electronic Images as Original Records. 08/29/2002
01-001 Garnishment of Seamen and Masters Federal Income Tax Refund 05/16/2001